Green Tax In Sustainable Development

Sustainable development plays an extremely important role in the process of promoting the civilization and advancement of human society. If only the material capital in a nation is increasing while its environmental capital is decreasing which will result in a zero or negative overall capital, thus the development of the nation will become unsustainable. Since economic development and ecological environment is not inherently a pair of contradictory elements, the former does not necessarily intend to sacrifice the latter. On the premise that economic development is not hampered, proper environmental economic measures shall be taken to lower the level of Kuznets Curve, therefore the synchronization of economic growth and ecological environment improvement can be definitely accomplished. Ecological environment, as a pure public matter, shall be protected and harnessed relying on market mechanism and applying economic means under the market economy, while the latest trend of development of economic means is to employ green tax as the key point of the new tax system reform. Based on environmental protection, green tax has the biggest comparative superiority among those optional environmental protection and harnessing measures of the government, which has a very important orientation function for sustainable development. It is proved that to start up green tax in China is quite necessary after analysis has been made on the current severe status of Chinese ecological environment. Through green tax reform, enterprises'production in China can save energy, become ecological and pollution discharge thereof can be marketized, so that the green law and regulation for sustainable development in China can be gradually perfected and then the sustainable development strategy can be actualized. Since a lot of problems exist in the current green tax in China, the current tax system for environmental resources cannot meet the requirements of the view of sustainable development, which shall be urgently solved and perfected. After analyses have been made on the green tax of OECD member countries, and ideas have been borrowed there from, we try to seek after ways to green tax system suitable for China's reality, and then offer our ideas and proposals for greening tax system. Finally, through tracing the"Blue Sky Action"of Zhuzhou city in Hunan Province, and comparatively analyzing Changsha Zinc Plant and West Hunan Zinc Plant, we demonstrate that it is feasible for sustainable development to apply greening tax system in China.